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Bhari Metal Fabrication (P) Ltd. Versus The Assistant Commissioner Commercial Taxes

2016 (9) TMI 609 - MADRAS HIGH COURT

Serving of notice - Held that: - apart from the signature acknowledging the receipt of the notices and orders, round seal of the Company has been affixed. Therefore, when the seal of the Company is affixed and the concerned officer has signed, it is presumed that the notices were received by the petitioner. - Assessment order - imposition of penalty - TNVAT Act, 2006 - CST Act, 1956 - Held that: - there are several issues involved in the assessment process and the assessment has been complet .....

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ortunity to the petitioner and redo the assessment in accordance with law. - If the petitioner fails to comply with the above condition within the time stipulated, the benefit of this order will not enure to the petitioner and the Writ Petitions will stand dismissed, leaving it open to the respondent to levy 20%, as ordered in the impugned order. - Petition allowed - decided in favor of petitioner. - W.P.Nos.28643 to 28651 of 2016 & WMP Nos.24704 to 24721 of 2016 - Dated:- 18-8-2016 .....

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Central Sales Tax Act, 1956 [CST Act], has come forward with these Writ Petitions, challenging the orders of assessment and penalty proceedings initiated under the TNVAT Act, 2006 and CST Act, 1956. 3. The first contention raised by the learned counsel for the petitioner is that no notice was received by the petitioner before the impugned assessment orders were passed and for the first time, they came to know of the assessment orders and orders levying penalty, only when they received a communi .....

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les, from which it is seen that all the show cause notices have been received by the petitioner on 03.07.2015 itself and apart from the signature, the round seal of the Company has been affixed. 5. The learned counsel for the petitioner made an endevour to submit that the notices and orders might have been served on one Mr.Ganesan, however, the said person left the services of the petitioner Company abruptly, without any intimation. 6. This submission made by the petitioner is unbelieveable for .....

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